DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. ATLAS COPCO (INDIA) LTD.,, PUNE

In the result, the Cross objections are partly allowed in so far

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

condone the delay and take up the Cross objections for disposal on merits. A.Y. 2008-09 : 6. The first legal issue raised by the assessee in its cross objection is as under: “Validity of the Order passed u/s. 143(3) r.w.s 144C of the Income- tax Act. 1961: 1. On the facts and in the circumstances of the case

ANANDA GORAKHANATH PAWAR,SATARA vs. ASSESSING OFFICER, WARD 3, SATARA, SATARA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1796/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ananda Gorakhanath Pawar, Vs. Ito, Ward-3, Satara. At Post Ambawade, Khatav, Satara- 415506. Pan : Blhpp6081R Appellant Respondent Assessee By Shri R. C. Doshi : Revenue By : Shri Milind Debaje Date Of Hearing : 28.08.2025 Date Of Pronouncement : 28.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Filed The Following Grounds Of Appeal :- “1. The Learned Cit Has Erred Both On Facts & In Law In Dismissing The Appeal Of The Appellant By Refusing To Condone The Delay Of 26 Days On Grounds Of Period Of Limitation, Notwithstanding The Fact That Appellant Has Submitted The Application & Explained The Reasons For Delay.

13 March 2023 as requested by learned AO in his notices under section 4 142(1) dated 28 February 2023 and under section 143(2) dated 09 March 2023. However, learned AO did not provide any show cause notice to the Appellant as to why the above-mentioned additions / disallowances should not be made. In this regard, the Appellant would

DEPUTY COMMISSIONER OF INCOME-TAX vs. PERSISTENT SYSTEMS PVT. LTD.,, PUNE

In the result, the appeal of Revenue is dismissed and Cross Objections of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1458/Pun/2015 यििाारण वषा / Assessment Year : 2009-10

delay in filing Cross Objections late, is condoned. 4. The issue raised in Cross Objections affects the jurisdiction of Assessing Officer in passing assessment order and hence, the same needs to be adjudicated first. 5. The ground of objection No.1 reads as under:- 1. On the facts and in the circumstances of the case and in law, the Learned Deputy

TIETO I.T. SERVICES INDIA P. LTD., .,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, both the appeals are allowed for statistical

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No. 340/Pun/2016 िनधा"रण वष" / Assessment Year : 2011-12

144C(13) of the Income-tax Act, 1961 (hereinafter called ‘the Act’) in relation to the assessment year 2011-12. 2. The Revenue’s appeal is time-barred by 13 days. The Revenue has filed an affidavit explaining the reasons which led to the late filing of the appeal. We are satisfied with such reasons. The delay is condoned

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. TIETO SOFTWARES TECHNOLOGIES LTD.,, PUNE

In the result, both the appeals are allowed for statistical

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No. 340/Pun/2016 िनधा"रण वष" / Assessment Year : 2011-12

144C(13) of the Income-tax Act, 1961 (hereinafter called ‘the Act’) in relation to the assessment year 2011-12. 2. The Revenue’s appeal is time-barred by 13 days. The Revenue has filed an affidavit explaining the reasons which led to the late filing of the appeal. We are satisfied with such reasons. The delay is condoned

M/S. TRIPLE POOINT TECHNOLOGY (INDIA) P.LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee in assessment year 2011-12 is allowed, appeal of Revenue in assessment year 2011-12 is dismissed and the appeal of assessee in assessment year 2012-13 is partly al...

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.581/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. Triple Point Technology (India) Pvt. Ltd., Building No.3, Commerzone, Survey No.144/145, Samrat Ashok Path, Airport Road, Yerwada, अऩीऱाथी/Appellant Pune – 411006 …. Pan:Aabct8184A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

section 143(3) r.w.s. 144C(13) of the Act. ITA Nos.581 & 628/PUN/2016 3 2. We proceed to decide the present appeals by this consolidated order for the sake of convenience. 3. First, we shall take up cross appeals filed by assessee and Revenue. 4. The assessee in ITA No.581/PUN/2016, relating to assessment year 2011-12 has raised the following grounds

M/S. TRIPLE POINT TECHNOLOGY (INDIA) PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, appeal of assessee in assessment year 2011-12 is allowed, appeal of Revenue in assessment year 2011-12 is dismissed and the appeal of assessee in assessment year 2012-13 is partly al...

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.581/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. Triple Point Technology (India) Pvt. Ltd., Building No.3, Commerzone, Survey No.144/145, Samrat Ashok Path, Airport Road, Yerwada, अऩीऱाथी/Appellant Pune – 411006 …. Pan:Aabct8184A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

section 143(3) r.w.s. 144C(13) of the Act. ITA Nos.581 & 628/PUN/2016 3 2. We proceed to decide the present appeals by this consolidated order for the sake of convenience. 3. First, we shall take up cross appeals filed by assessee and Revenue. 4. The assessee in ITA No.581/PUN/2016, relating to assessment year 2011-12 has raised the following grounds

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. TRIPLE POINT TECHNLOGY INDIA PVT. LTD.,, PUNE

In the result, appeal of assessee in assessment year 2011-12 is allowed, appeal of Revenue in assessment year 2011-12 is dismissed and the appeal of assessee in assessment year 2012-13 is partly al...

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.581/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. Triple Point Technology (India) Pvt. Ltd., Building No.3, Commerzone, Survey No.144/145, Samrat Ashok Path, Airport Road, Yerwada, अऩीऱाथी/Appellant Pune – 411006 …. Pan:Aabct8184A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

section 143(3) r.w.s. 144C(13) of the Act. ITA Nos.581 & 628/PUN/2016 3 2. We proceed to decide the present appeals by this consolidated order for the sake of convenience. 3. First, we shall take up cross appeals filed by assessee and Revenue. 4. The assessee in ITA No.581/PUN/2016, relating to assessment year 2011-12 has raised the following grounds

TASTY BITE EATABLES LTD.,,PUNE vs. DEPUTY COMMSSIONER OF INCOME-TAX,,

In the result, the appeal of the Revenue is dismissed

section 92C(2) of the Income-tax Act, 1961. Corporate Tax Grounds: Ground 5 -Disallowance of provision of Rs. 10,00,000/- and bad debts written off of' Rs. 10,14,691 On the facts and in the circumstances of the case and in law the AO has erred in disallowing: 5.1 A provision

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. TASTY BITES EATABLES LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

section 92C(2) of the Income-tax Act, 1961. Corporate Tax Grounds: Ground 5 -Disallowance of provision of Rs. 10,00,000/- and bad debts written off of' Rs. 10,14,691 On the facts and in the circumstances of the case and in law the AO has erred in disallowing: 5.1 A provision

TDK ELECTRONICS AG (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTL. TAXATION), CIRCLE - 2,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.160/Pun/2021 निर्धारण वषा / Assessment Year : 2016-17 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent आयकर अपीऱ सं. / Ita No.172/Pun/2022 निर्धारण वषा / Assessment Year : 2017-18 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent

section 144C(13) of the Income-tax Act, 1961 (hereinafter also called `the Act’) in relation to the assessment years 2016-17 and 2017-18. Since both the appeals are based on similar facts and identical grounds, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. A.Y. 2016-17 2. Tersely stated

TDK ELECTRONICS AG (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTL. TAXATION), CIRCLE - 2,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.160/Pun/2021 निर्धारण वषा / Assessment Year : 2016-17 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent आयकर अपीऱ सं. / Ita No.172/Pun/2022 निर्धारण वषा / Assessment Year : 2017-18 Tdk Electronics Ag Vs. Acit, (Formerly Known As Epcos Ag) (International C/O Epcos India Pvt. Ltd., Taxation), Plot No.E 22-25, Midc, Satpur, Circle-2, Pune Nashik – 422007 Pan: Aaace9787H Appellant Respondent

section 144C(13) of the Income-tax Act, 1961 (hereinafter also called `the Act’) in relation to the assessment years 2016-17 and 2017-18. Since both the appeals are based on similar facts and identical grounds, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. A.Y. 2016-17 2. Tersely stated

SANDVIK AB,PUNE vs. ACIT (INTL TAXATION), CIR-2, , PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.18/Pun/2021 "नधा"रण वष" / Assessment Year : 2017-18

sections 144C(13) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. The appeal is time barred by 166 days. The ld. AR stated that the delay pertains to Covid-19 Pandemic and hence, covered by the judgment of Hon’ble Supreme Court in Cognizance for Extension of Limitation

UBISOFT ENTERTAINMENT INDIA PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed and the appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.526/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by assessee and Revenue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The Revenue in ITA No.664/PUN/2016 has raised the following grounds of appeal:- 1. On the facts and in the circumstances

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. UBITSOFT ENTERTAINMENT INDIA PVT. LTD.,, PUNE

In the result, appeal of assessee is partly allowed and the appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.526/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by assessee and Revenue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The Revenue in ITA No.664/PUN/2016 has raised the following grounds of appeal:- 1. On the facts and in the circumstances

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. MSC SOFTWARE CORPORATION OF INDIA PVT. LTD.,, PUNE

In the result, appeal of Revenue is dismissed and appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.577/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by Revenue and assessee were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The Revenue in ITA No.577/PUN/2015 has raised the following grounds of appeal:- 01. The Hon'ble Dispute Resolution Panel erred

MSC SOFTWARE CORPORATION INDIA P. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of Revenue is dismissed and appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.577/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by Revenue and assessee were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The Revenue in ITA No.577/PUN/2015 has raised the following grounds of appeal:- 01. The Hon'ble Dispute Resolution Panel erred

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

144C(3) dated 30.01.2020 after making the addition on account of TP adjustment of Rs.22,76,78,495/-, addition on account of commission expenditure of Rs.16,03,019/- and addition on account of difference in returned loss as per original C.O. No.14/PUN/2021 return of income filed by the assessee company on 28.11.2016. Accordingly, the Assessing Officer assessed total loss